Comment by 9rx

> require servers to be paid minimum wage

There is no jurisdiction in the US that allows servers to be paid less than the standard minimum wage. Even where you find server minimum wages (your $2.50/hr example, although not all states allow this) the employer is required to top up to the standard minimum wage if tips don't cover the difference.

Which makes this kind of silly,

> If you're making $2.50/hr plus tips then I think you deserve a break and not taxing tips is a sensible break.

If $2.50/hr + tips exceeds minimum wage, why do you need a special break? You're making more than other minimum wage workers. If $2.50/hr + tips does not add up to minimum wage, the employer has to get you to minimum wage, so you are making no less than someone else making minimum wage.

If people with low income need a break, just give people with low income a break. How that low income is derived is irrelevant.